To be poor in heart is essentially the same as to be poor in spirit. The latter term is used in the Beatitudes, Blessed are the poor in spirit who come unto me, for theirs is the kingdom of heaven (Matt 5:3). Therefore, the poor in heart are poor in spirit but not spiritually poor. The term “poor in spirit” means to be spiritually humble, to have a broken heart and a contrite spirit. As we learn from Alma 32, this humility and contrition often comes to those who are poor in material things. According to the doctrinal ironies of the gospel, the Lord has blessed them to receive the riches of eternity in a very literal sense. Hence they are to receive the kingdom of heaven. The D&C expresses the same concept as follows: ’blessed are the poor who are pure in heart, whose hearts are broken, and whose spirits are contrite, for they shall see the kingdom of God coming in power and great glory unto their deliverance; for the fatness of the earth shall be theirs’ (DC 56:18).